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Franklin County – Fiscal Stress (2013M-252)
… in the County issuing short-term debt in the form of a tax anticipation note for $4 million on May 31, 2013. Key …
https://www.osc.ny.gov/local-government/audits/county/2013/10/04/franklin-county-fiscal-stress-2013m-252City of Beacon – Internal Controls Over Cash Receipts and Information Technology (2012M-224)
… The City of Beacon is located in Dutchess County, and has a population of approximately 15,500. The City Council is comprised of the Mayor and six Council members who are the legislative body … did not exercise proper oversight of cash receipts and did not establish comprehensive written policies and …
https://www.osc.ny.gov/local-government/audits/city/2013/01/18/city-beacon-internal-controls-over-cash-receipts-and-information-technology-2012mState Agencies Bulletin No. 1509
… for processing the 2016 Special Assignment to Duty Pay. Affected Employees Employees of the Department of … contained in the 2015-2016 Agreement between the State of New York and the Public Employees Federation (PEF), employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1509-2016-special-assignment-duty-pay-calendar-year-2015-public-employeesDiNapoli: Former Treasurer Arrested in Village of Millport Theft
… Chemung County District Attorney Weeden A. Wetmore and the New York State Police for their diligent work in helping us … investigation was conducted in partnership with the New York State Police. The case is being prosecuted by the … and encourages the public to help fight fraud and abuse. New Yorkers can report allegations of fraud involving …
https://www.osc.ny.gov/press/releases/2017/09/dinapoli-former-treasurer-arrested-village-millport-theftDutchess County Industrial Development Agency – Management Practices (2013M-251)
… Job creation was less than the agreed-upon amount by 1,398 jobs. Six of these 10 companies will receive tax exemption … their contracts, in part, because of their plan to create jobs in Dutchess County. Therefore, taxpayers may not be …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/03/04/dutchess-county-industrial-development-agency-managementBroome County – Financial Condition (2013M-224)
… of short-term debt to borrow against future anticipated tax and revenue sources. Key Recommendations Develop a fund …
https://www.osc.ny.gov/local-government/audits/county/2013/10/04/broome-county-financial-condition-2013m-224State Agencies Bulletin No. 704
… data. Contact another authorized user to update your data, or contact your system administrator to enable this edit to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/704-security-change-entering-payserv-transactionsCity of Long Beach – Budget Review (B7-14-12)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … Long Beach, located in Nassau County, has been authorized to issue debt totaling $12,000,000 to liquidate the accumulated deficit in the City’s general, …
https://www.osc.ny.gov/local-government/audits/city/2014/05/14/city-long-beach-budget-review-b7-14-12Department of Transportation Bulletin No. DOT-25
… and are subject to all employment taxes and income taxes. Payroll Register and Employee’s Paycheck/Advice The Earnings … Code SHL and the amount paid will be displayed on the Payroll Register. The Earnings Description Shift LSP and the … Questions regarding this bulletin may be directed to the Payroll Earnings mailbox. … To provide agency instructions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/transportation/dot-25-2014-shift-lump-sum-payment-winter-maintenance-seasonCity of Corning – Misappropriation of Finance Department Cash Receipts (2014M-140)
… permits, water and sewer services, parking ticket fines, tax searches and garbage bags as well as gross utility …
https://www.osc.ny.gov/local-government/audits/city/2014/08/13/city-corning-misappropriation-finance-department-cash-receipts-2014m-140Canajoharie Central School District – Financial Condition and Extra-Classroom Activity Fund (2015M-339)
… the Board adopted realistic budgets and properly managed fund balance and reserves and if District officials properly … $3.2 million (5 percent) over these years. The District’s retirement contribution reserve was overfunded by more than …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/canajoharie-central-school-district-financial-condition-and-extraOysterponds Union Free School District – Financial Management, Check Signing and Information Technology
… Purpose of Audit The purpose of our audit was to assess selected District Financial Operations for the period July 1, 2012 through October 31, 2013. Background … fund balance, the Board appropriated unexpended surplus funds each year to help finance the ensuing year’s …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/oysterponds-union-free-school-district-financial-management-check-signingRamapo Central School District – Fund Balance and Employee Compensation (2013M-189)
… our audit was to examine the District’s fund balance and payroll for the period July 1, 2011, to January 14, 2013. …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/27/ramapo-central-school-district-fund-balance-and-employee-compensationQuogue Union Free School District – Financial Condition and Cash Receipts (2013M-274)
… limit during the 2011-12 and 2012-13 fiscal years and tax levies may have been higher than necessary. The District …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/13/quogue-union-free-school-district-financial-condition-and-cash-receiptsWaverly Central School District – Financial Condition (2013M-148)
… decreased the amount available to appropriate. However, very little of the planned amount was used because, for the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/06/waverly-central-school-district-financial-condition-2013m-148Frankfort-Schuyler Central School District – Financial Management (2016M-226)
… through April 12, 2016. Background The Frankfort-Schuyler Central School District is located in the Towns of Frankfort … $342,000 of unrestricted funds in the debt service fund, $1.1 million in the agency fund’s group health … with excess funds. Adopt a reserve fund policy that states its financial objectives for the reserves, optimal …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/30/frankfort-schuyler-central-school-district-financial-management-2016m-226Liberty Central School District – Budget Review (B4-13-4)
… The District’s proposed budget complies with the property tax levy limit set by statute. Key Recommendations Prepare a …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/25/liberty-central-school-district-budget-review-b4-13-4North Greenbush Common School District – Budgeting (2016M-112)
… balance so that it is in compliance with Real Property Tax Law statutory limits and the Board’s fund balance policy. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/north-greenbush-common-school-district-budgeting-2016m-112Shelter Island Union Free School District –Financial Condition (2014M-132)
… greater than the allowed 4 percent maximum. The District’s reserve policy does not define how reserve funds should be used. In addition, we found that …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/shelter-island-union-free-school-district-financial-condition-2014m-132Town of Rensselaerville – Financial Operations (2012M-168)
… the Town did not properly account for property and sales tax revenue. The Supervisor did not maintain complete, …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-rensselaerville-financial-operations-2012m-168